Courts: ITAT Agra
Find latest ITAT Agra judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, penalties and other tax disputes.
CIT review u/s. 263 not justified If AO exercises due diligence in accepting assessee’s claim
Municipal valuation to be taken as ALV if no other data exists
MAT payable on Loan admitted as income by the Assessee
Grant of registration u/s. 12AA is a condition precedent for claiming exemption u/s. 11
S. 271A penalty justified for non maintenance of book of account U/s. 44AF
If there is no permission to carry on money lending business, Amount advanced to assessee-director is deemed dividend
Taxability of income arising from sale of asset held under Gold Deposit Scheme
AO to invoke S. 153C after record satisfaction that any seized document/ material belongs to any person other than person searched
Reference to DVO u/s. 142A without rejecting books of account not justified
No penalty for delay in Late Filing of TDS return supported by reasonable cause
Simply paying share application money not entitle any applicant of shares to allotment of shares
No penalty levied on Akhilesh yadav for violation of Sec. 269SS, as reasonable cause was exist
No Penalty for bona fide mistake in calculation of deduction u/s. 54F
S. 11(2) – Income Accumulation can’t be questioned if trust furnishes the purpose
ITAT Agra judgments and orders cover appeals arising under the Income-tax Act on a wide range of direct tax issues. This TaxGuru page brings together ITAT Agra case laws concerning assessments, additions, deductions, exemptions, reassessment, unexplained income, capital gains, business income, TDS, penalties, limitation and procedural matters. Taxpayers, Chartered Accountants, advocates, tax professionals and businesses can use this page to research decisions of the Income Tax Appellate Tribunal at Agra and identify precedents relevant to income-tax disputes. The collection includes recent as well as important earlier ITAT Agra decisions published on TaxGuru, providing a convenient resource for following developments in income-tax appellate jurisprudence.
